Presentation on theme: "Job Order Cost Accounting FLASHCARDS. Job order cost accounting A cost accounting system that determines the unit cost of manufactured items for each."— Presentation transcript:
Job Order Cost Accounting FLASHCARDS
Job order cost accounting A cost accounting system that determines the unit cost of manufactured items for each separate production order Job order cost accounting
Manufacturing overhead ledger A subsidiary ledger that contains a record for each overhead item Manufacturing overhead ledger
Materials requisition A form that describes the item and quantity needed and shows the job or purpose Materials requisition
Raw materials ledger card A record showing details of receipts and issues for a type of raw material Raw materials ledger card
Work in process subsidiary ledger A ledger containing the job order cost sheets Work in process subsidiary ledger
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